The environmental tax is a nationwide mandatory payment which serves as one of the significant compensators for the negative impact on nature caused by harmful and hazardous factors arising in the course of taxpayers’ economic activity.

The environmental tax is paid by taxpayers who carry out (subparagraph 14.1.57 of paragraph 14.1 of Article 14 of the Tax Code of Ukraine):

• emissions of pollutants into the atmospheric air;
• discharges of pollutants into water bodies;
• actual disposal of waste in specially designated areas;
• generation and temporary storage of radioactive waste.

The environmental tax is a key financial instrument of our state’s environmental policy, the main objectives of which are:

• regulation of relations in the field of protection, use and reproduction of natural resources;
• ensuring environmental safety;
• prevention and elimination of the negative impact of economic and other activities on the natural environment;
• conservation of natural resources, the genetic fund of wildlife, landscapes and other natural complexes, unique territories and natural sites associated with historical and cultural heritage.

The environmental tax is a substantial economic lever designed to reduce environmental pollution and to finance environmental protection measures.

Dnipropetrovsk region provides significant environmental tax revenues to the consolidated budget

Dnipropetrovsk region ranks second in the structure of environmental tax revenues in Ukraine.

In the region, the environmental tax is paid by 3,251 business entities. During January–June 2026, these taxpayers provided environmental tax revenues to budgets of all levels totalling UAH 535.0 million, including for:

• emissions of carbon dioxide into the atmospheric air — UAH 236.5 million;
• disposal of waste in specially designated places or at facilities — UAH 148.1 million;
• discharges of pollutants into water bodies — UAH 75.3 million;
• emissions of pollutants into the atmospheric air by stationary pollution sources — UAH 75.1 million.

Compared to the same period of 2025, environmental tax revenues increased by UAH 32.2 million, or by 6.4 percent.

The main environmental tax payers in the region are the enterprises of the mining and metallurgical complex of the Kryvyi Rih area, which paid UAH 346.7 million to budgets over the 6 months of 2026.

Payment of the environmental tax by enterprises is not only compliance with the requirements of legislation, but also a direct investment in the health of future generations and in the environmental security of the state.

Enterprises that fulfil their tax obligations in a timely manner and in full demonstrate a high level of social and environmental responsibility.

Today, the environmental tax is not merely a fiscal obligation for business, but an effective instrument that guarantees the preservation of the environment and encourages enterprises to undertake environmental modernisation.

Environmental safety and financial discipline remain at the centre of attention of the State Tax Service, which applies a comprehensive approach in its work with environmental tax payers, combining advisory support, timely information provision and monitoring of compliance with legislation.

Sources: https://dp.tax.gov.ua